Levy of penalty - invalid/expired E-way bill - existence of element of tax evasion or not - The...

Levy of penalty - invalid/expired E-way bill - existence of element of tax evasion or not - The principles of natural justice were statutorily recognized and ingrained in Section 126(1)(3) of the Act. The Law Makers have taken care of doctrine of proportionality while bringing sub-section (1) of Section 126 in the Statute Book. The punishment should be commensurate to the breach is the legislative mandate as per subsection (1) of Section 126 - In the instant case, the delay of almost 4:30 hours ..... .....

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